油气企业经营业绩评价指标体系的构建

The Construction of the Business Performance Examining Indexes of Oil-gas Enterprises

石油天然气行业是为国民经济提供战略物资的流体矿采掘行业,由于较为特殊的生产过程,引致了其生产经营活动的高投入、高风险、生产不稳定等特点,由此形成了石油天然气行业的特殊性。在分析油气行业特点的基础上,结合企业经营业绩评价指标的选择原则,从财务和非财务指标相结合的角度提出了一套油气企业经营业绩评价指标体系及评价方法。

The industry of the petroleum and natural liquid ore mining industry that provides the strategical materials for the national economy. The comparatively special production process makes its production and operation have the features of the high input, high risk, and unstable production, etc, Based on analyzing on the features of the petroleum and natural gas industry, and connecting with the principles of selecting the business performance examining indexes, this paper puts forward a set of business performance examining index system and evaluation methods from the angle of combining the financial indexes and the non-financial indexes.